Approved by the Order of Customs Service under the Government of the Republic of Tajikistan of September 12, 2007 No. 177-f

Rules of conducting customs inspection in general and special forms

1. These rules (further - Rules) are determined by procedure for the organization and conducting customs inspection.

Rules are developed according to requirements of Article 417 of the Customs Code of the Republic of Tajikistan.

2. For the purposes of this procedure the concept "customs inspection" which is understood as customs control after release of goods and vehicles in free circulation, conducting checks of financial and economic activities of subjects of foreign economic activity (further - foreign trade activities) in general and special forms is used.

3. The customs authority according to this Procedure exercises control:

- financial and foreign economic activity of legal entities and physical persons (further - person);

- the moved goods and vehicles through customs border of the Republic of Tajikistan;

- customs brokers;

- customs carriers;

- owners of customs warehouses, free warehouses and warehouses of temporary storage;

- free customs zones;

- duty-free shops and other places where there can be goods and vehicles which are subject to customs control.

4. The customs authority performs customs inspection regarding studying and the analysis of the documents provided by participants of foreign economic activity, timeliness of payment and movement of customs duties, taxes and fees when moving goods and vehicles through customs border of the Republic of Tajikistan.

In the presence of good causes, about the non-compliance or not full compliance with the customs legislation of the Republic of Tajikistan established by the documentary analysis exit inspections in the location of persons which allowed such violations are carried out.

In case of need for receipt of the additional information about the information provided by the checked face counter inspection concerning the third parties is carried out.

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